Dictionary from West's Encyclopedia of American Law. 2005.
Short Dictionary of (mostly American) Legal Terms and Abbreviations.
capitation tax — A poll tax; a direct tax imposed without regard to property, profession, or any other external circumstance of the taxpayer. 51 Am J1st Tax § 412 … Ballentine's law dictionary
capitation tax — A poll tax (q.v.). A tax or imposition upon the person. It is a very ancient kind of tribute, and answers to what the Latins called tributum, by which taxes on persons are distinguished from taxes on merchandise, called vectigalia … Black's law dictionary
capitation tax — A poll tax (q.v.). A tax or imposition upon the person. It is a very ancient kind of tribute, and answers to what the Latins called tributum, by which taxes on persons are distinguished from taxes on merchandise, called vectigalia … Black's law dictionary
capitation tax — Poll tax … New dictionary of synonyms
Tax protester constitutional arguments — UStaxationTax protester constitutional arguments are assertions that the imposition of the federal income tax violates the United States Constitution. These kinds of tax protester arguments are distinguished from related statutory arguments and… … Wikipedia
Tax — Taxation An aspect of fiscal policy … Wikipedia
capitation — cap·i·ta·tion /ˌka pə tā shən/ n [Late Latin capitatio, from Latin caput head] 1: a direct uniform tax imposed on each head or person: poll tax no capitation, or other direct, tax shall be laid U.S. Constitution art. I 2: a unif … Law dictionary
capitation — cap i*ta tion (k[a^]p [i^]*t[=a] sh[u^]n), n. [L. capitatio a poll tax, fr. caput head; cf. F. capitation.] 1. A numbering of heads or individuals. [Obs.] Sir T. Browne. [1913 Webster] 2. A tax upon each head or person, without reference to… … The Collaborative International Dictionary of English
tax — 1 vt [Medieval Latin taxare to assess for taxation, tax, from Latin, to assess, value, fix] 1: to assess or determine judicially the amount of (costs of an action in court) 2: to levy a tax on tax the corporation tax capital gains tax·er n tax 2 … Law dictionary
capitation — [kap΄i tā′shən] n. [LL capitatio < L caput, HEAD] a tax or fee of so much per head; payment per capita: see also POLL TAX … English World dictionary
